Between a worldwide pandemic and numerous COVID-19 relief laws to keep up with, 2020 was a whirlwind of a year. And, it looks like the start of 2021 is following in 2020’s footsteps.

经过许多来回的后，总统于2020年12月27日签署了《 2021年合并拨款法》（也称为CAA或“ ACT”）。new COVID-19 legislationenhances and expands certain aspects of theCARES Act(Coronavirus Aid, Relief, and Economic Security Act).

Read on to learn all about what the new coronavirus relief bill entails and how it may impact you, your employees, and your business.

合并拨款法案

此时，可能有一大吨问题通过你的头部运行。How is this new coronavirus relief bill going to affect my company?我要做什么变化? If you’re frantically asking yourself these types of questions, don’t worry—you’re not alone.

Take a deep breath. If you’re looking for an easy-to-digest and understandable summary of the new act, you’ve come to the right place.

让我们看一下《合并拨款法》以及《好吗？

Paycheck Protection Program

One of the biggest changes with the new bill includes updates to the Paycheck Protection Program (PPP). The CAA renewed funding for the PPP for both first- and second-time loan borrowers.

If you’re a business owner, you’re likely familiar with the PPP. But just in case you need a refresher, here’s a brief rundown. The PPP was established under the CARES Act in March 2020. The PPP provides forgivable loans to small businesses to help cover payroll costs and non-payroll costs (e.g., utilities). The program incentivizes businesses to retain employees on payroll.

PPP于2020年8月8日关闭。但是，《合并拨款法》在2021年3月31日之前重新开放了PPP。这意味着企业主必须在3月31日之前申请其第一或第二次PPP贷款。

So, what kind of changes did the CAA bring to the PPP? The bill:

• Expands PPP loan eligibility to small nonprofits, including 501(c)(6), destination marketing organizations (DMOs), and housing cooperatives that are first-time borrowers with 300 or fewer employees (as long as their lobbying activities do not exceed 15% of their lobbying activities and the cost of their lobbying activities does not exceed $1,000,000)
• Gives more flexibility by allowing borrowers to select their covered period (between 8 and 24 weeks)
• Allows businesses to take out a PPP loan and claim the Employee Retention Credit
• 提供简化的贷款申请流程，少于$ 150,000
• Allows for second-time PPP loan borrowers (first-time borrowers can also apply)
• Lets business owners use loans for additional expenses, including covered operations expenditures (e.g., business software), covered property damage (e.g., vandalism), supplier costs (e.g., items for operation), and worker protection expenditures (e.g.,个人保护设备)

第二次PPP贷款借款人

As mentioned, the CAA allows certain businesses to apply for a second PPP loan (aka a “Second Draw” PPP loan). To be eligible for a second PPP loan, you must:

• 雇用300名或更少的员工
• 已经用完了你的第一个PPP贷款基金
• 证明您在2020季度的任何2020季度的总收入至少比同一2019季度低25％
• 没有参与政治或游说活动，将自己描述为智库，或与中国的业务有关
• Not receive a Shuttered Venue Operator Grant

Second-time applicants can receive PPP loans up to $2 million. On the other hand, a first-time applicant can receive up to $10 million in PPP funds.

有关PPP的更多信息，如果您有资格获得贷款，以及如何申请，请阅读我们的文章：薪水保护计划：如何在Covid-19期间申请宽恕贷款.”

经济伤害灾难贷款计划

The new bill also provides additional funding for the Economic Injury Disaster Loan Program (EIDL). The EIDL is one of the冠状病毒贷款通过小型工商管理（SBA）。EIDL计划是为了帮助受宣布灾害影响的小企业（例如，冠状病毒）。

EIDL计划于2020年7月耗尽资金。但是，综合拨款法案将通过为新的EIDL补助金提供20亿美元来补充资金。这些补助金将可用于低收入社区的小企业和非营利组织，其经济损失30％，员工少于300名。

The additional funding also permits small businesses in low-income communities that received an EIDL advance to receive additional funds (up to $10,000).

新法案还将紧急EIDL赠款的涵盖期限延长至2021年12月31日。您必须在2021年12月31日之前申请。

请记住，在12月31日申请截止日期之前，EIDL计划可能会耗尽资金。如果您的业务有资格，请务必尽快申请贷款。

For more information about the EIDL program and updates, check out theSBA的网站.

Employee Retention Tax Credit

The recently passed bill also extends and expands the CARES Act’sEmployee Retention Tax Credit（ERTC或ERC）。ERC是一项完全可退还的税收抵免，能够让雇员保持工资单的合格雇主可以要求。

新账单对ERC进行了一些变化。账单：

• Extends the credit through2021年6月30日
• 通过将计算的计算从支付的50％更改至最高10,000美元到每季度最高10,000美元
• 扩大资格通过减少所需的年over-year gross receipts decline from 50% to 20%
• Provides a safe harbor allowing employers to use previous quarter gross receipts to determine eligibility
• 从今年的10,000美元增加每雇人员可信任工资的限额$10,000 each quarter
• 删除30天的工资限制
• Allows businesses with 500 or fewer employees to advance the credit anytime during the quarter based on wages paid in the same quarter in a previous year
• Allows new employers (including employers that did not exist for all or part of 2019) to be eligible for the credit

In addition to the above, the Act also clarifies:

• 税收豁免组织总收入的确定
• 即使员工收到其他工资，也可以将组织卫生计划费用视为合格的工资
• That employers who receive a PPP loancanqualify for the ERTC

要记住的一个重大变化是企业现在可以采取员工保留税收抵免andparticipate in the PPP. Before, businesses were only allowed one or the other.

付款和家人离开税收抵免

The家庭第一个冠状病毒反应法(FFCRA)提供了许多救援措施,包括coronavirus-related paid sick time and paid family and medical leave. The FFCRA required that employers with fewer than 500 employees provide eligible employees with paid sick and paid family and medical leave.

The FFCRA mandatory paid leave programs expired December 31, 2020. But, employers can opt to extend the paid leave program for employees through March 31, 2021.

If you voluntarily extend the paid leave program, you can continue to claim thepayroll tax creditunder the same rules. Keep in mind that employers are not required to provide FFCRA leave between January 1, 2021 – March 31, 2021. But if you opt to offer paid leave, you are eligible for the tax credits for wages paid.

自愿选择继续提供冠状病毒的休假福利的雇主可以收集到帽子的相应税收抵免（例如，80小时的FFCRA病假）。如果员工已经在2020年的合格原因持续了80小时，并且雇主在2020年申请税收抵免的情况下，雇主不能向支付给同一员工的工资额外的税收抵免paid sick leave benefitsin 2021.

简而言之，新法案将雇主税收抵免延长有效的病假，并向员工扩大家庭和医疗假（自愿），直到2021年3月31日。再次，雇主再也不再有法律要求在FFCRA下提供有偿休假。

雇主社会保障薪资税收抵免

To offset paid sick and family leave related to COVID-19 under the FFCRA, the bill also includes an extension of the employer Social Security payroll tax credits. This is also extended through March 31, 2021.

Employee Social Security tax deferral

In August 2020,executive orders发行了，允许雇主推迟向雇员缴纳社会保障税的一部分。

Originally, employers were required to withhold and pay the deferred employees’ SS taxes between January 1, 2021 – April 30, 2021. Thanks to the CAA, the repayment period has been extended toDecember 31, 2021.

The new act does not change the period for deferring employee SS tax. The员工社会保障税延期period was September 1, 2020 – December 31, 2020.

随着还款期的延长，您必须在2021年12月31日而不是2021年4月30日之前偿还递延员工社会保障税。

刺激检查

该法案中的另一个救济措施是第二轮刺激检查。作为简短的复习，刺激检查，也称为恢复折扣或economic impact payment, is money sent to qualifying individuals to help stimulate the economy and provide financial assistance during trying times (e.g., coronavirus).

第一轮刺激检查是每位合格个人的1,200美元。个人收到的金额取决于他们的adjusted gross income(AGI).

这次，刺激支票为每人600美元，或每名已婚夫妇$ 1200。17岁以下的儿童也将获得每人600美元。而且，家庭尺寸没有上限。但是，17岁以上的儿童不符合资格，包括成人家属（例如，大学生）。

美国国税局将使用2019年纳税申报表以确定个人的刺激支付。相同的AGI阈值适用于第二轮刺激检查。如果他们调整后的总收​​入小于：，个人将收到全额600美元：

• 75,000美元（个人）
• $112,500 (head of household)
• $150,000 (married)

像最后一轮刺激检查一样，根据调整后的总收​​入，个人可以减少量。刺激量减少，因为他们在设定的阈值之上获得的刺激量减少。没有合格家属的单身人士，他们的收入超过87,000美元，已婚夫妇没有合格的家属，收入超过174,000美元将不符合第二轮付款的资格。

除了刺激量减少和一些阈值调整外，具有一名配偶的有效社会安全号码的混合移民身份的家庭还可以付款。

Unemployment insurance compensation benefits

CAA还为失业保险补偿福利带来了一些新的更改。失业福利可以帮助没有自己过错的失业者的工人。

根据新的冠状病毒立法，大流行失业援助（PUA）计划增加了11周。由于延期，PUA计划现在将持续到2021年3月14日。就像前Covid-19-19的立法一样，该计划扩展到了自雇人士，演出工人以及其他非传统就业的工人。

The Act also reinstated the Pandemic Unemployment Compensation program (expired in July) to provide supplemental payments of $300 per week to any individual eligible for state unemployment benefits.

CAA还将大流行的紧急失业补偿（PEUC）计划延长至2021年3月14日。该延期将为耗尽其正常国家福利的个人提供更多的联邦资助失业福利。

合并拨款法案: Fast facts for skimmers

New year, new coronavirus legislation. And, it’s no secret that it can bea lot跟上并掌握。为您为您简化新行为，这是一个方便的Poyy Bistdown从上面的关键点：

• Paycheck Protection Program
  • 重新开放到2021年3月31日
  • 第一和第二贷款借款人都可以申请
  • Expanded PPP loan eligibility to small nonprofits, destination marketing organizations (DMOs), and housing cooperatives with 300 or fewer employees
  • 借款人选择其覆盖期（在8到24周之间）
  • 企业拿出PPP贷款并要求员工保留信贷
  • Simplified application process for loans less than $150,000
  • 企业可以使用贷款用于额外费用，包括承保的运营支出，承保财产损失，供应商成本和工人保护支出
• 经济伤害灾难贷款计划
  • CAA为新的EIDL补助金提供20亿美元
  • 适用于低收入社区的企业的赠款，经济损失30％，员工少于300人
  • 低收入社区的小企业，收到EIDL进展的额外资金可获得高达10,000美元的资金
  • Covered period extended for emergency EIDL grants through December 31, 2021
• Employee Retention Tax Credit
  • Extended through June 30, 2021
  • 可退款的工资单税收抵免通过更改50％的工资计算最高可达5,000美元至最高可达14,000美元，每季度高达10,000美元的工资支付高达10,000美元
  • Expanded eligibility
  • Limit on per-employee creditable wages increased from $10,000 for the year to $10,000 each quarter
  • 有500名或更少员工的企业可以在本季度基于同一季度在上一年支付的工资期间随时推进信贷
  • 新雇主（包括2019年全部或部分不存在的雇主）可以符合信贷资格
  • 企业主可以要求ERTC并拿出PPP贷款
• 付款和家人离开税收抵免
  • Paid sick and family leave under the FFCRA is no longer mandatory as of January 1, 2021
  • Employers can opt to extend the paid leave program for employees through March 31, 2021
  • 自愿选择继续提供冠状病毒的休假休假雇主可以收取相应的税收抵免，直到帽子（例如，80小时的FFCRA病假）
• Employee Social Security tax deferral
  • The repayment period has been extended to December 31, 2021
  • 雇主必须在2020年12月31日之前偿还递延的雇员社会保障税，而不是2021年4月30日
• 刺激检查
  • $600 per individual, or $1,200 per married couple
  • 17岁以下的每个孩子$ 600
  • 家庭尺寸没有上限
  • 成人抚养人不符合资格
  • 具有混合移民身份的成员的家庭有效
  • 一个配偶的社会保险号有资格进行刺激支付
• Unemployment insurance compensation benefits
  • PUA计划增加了11周，现在将持续到2021年3月14日
  • 大流行失业赔偿计划已恢复，为任何有资格获得国家失业救济金的个人提供每周300美元的补充支付
  • The Pandemic Emergency Unemployment Compensation (PEUC) program has been extended through March 14, 2021

This is not intended as legal advice; for more information, pleaseclick here.